61.assessed level of material misstatement risk 重大错报风险的评估水平 lTNkm Q
62.simall business 小规模企业
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63.accounting system 会计系统 V!4E(sX
64.test of control 控制测试 wjs7K|PK
65.walk-through test 穿行测试 q\G@Nn^
66.communication 沟通 tp0*W
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67.flow chart 流程图 r4'Pf|`u
68.reperformance of internal control 重新执行 @ZWKs
69.audit evidence 审计证据 dDTt _B
70.substantive procedures 实质性程序 U$%w"k7^(
71.assertions 认定 Q0A1N[
72.esistence 存在 Y"U&3e,
73.occurrence 发生 gnec#j
74.completeness 完整性 B$n\m854
75.rights and obligations 权利和义务 A
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76.valuation and allocation 计价和分摊 "^%Il
77.cutoff 截止 LPClE5
78.accuracy 准确性 uhL
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79.classification 分类 TlJF{ <E
80.inspection 检查 1,,: 4*)
81.supervision of counting 监盘 _t7A'`Dh]
82.observation 观察 'L7.a'
83.confirmation 函证 }r[BME
84.computation 计算 \qPrY.-
85.analytical procedures 分析程序 eAEVpC2
86.vouch 核对 NjLd-v"2
87.trace 追查 [&&4lKC}u
88.audit sampling 审计抽样 fzcT(y
89.error 误差 Ea1>]V
90.expected error 预期误差 ME"/%59r
91.population 总体 V"z0]DP5~
92.sampling risk 抽样风险 0o`o'Z V=c
93.non- sampling risk 非抽样风险 !cZIoz
94.sampling unit 抽样单位 2TO1i0
95.statistical sampling 统计抽样 <U";V)
96.tolerable error 可容忍误差 4i \n1RW
97.the risk of under reliance 信赖不足风险 `K.yE0^i
98.the risk of over reliance 信赖过度风险 -b<+Ra
99.the risk of incorrect rejection 误拒风险 _;9)^})$
100. the risk of incorrect acceptance 误受风险 =>Efrma
101.working trial balance 试算平衡表 "=)`*"rr
102.index and cross-referencing 索引和交叉索引 ~V5jjx*
103.cash receipt 现金收入 F$v
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104.cash disbursement 现金支出 .)Q'j94Q
105.bank statement 银行对账单 >{[J
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106.bank reconciliation 银行存款余额调节表 &+p07
107.balance sheet date 资产负债表日 lH8?IkK,g
108.net realizable value 可变现净值 nN:i{t4f
109.storeroom 仓库 C\Rd]P8\
110.sale invoice 销售发票 5;+Bl@zGu
111.price list 价目表 aE}u5L$#
112.positive confirmation request 积极式询证函 TqC"lO>:Q
113.negative confirmation request 消极式询证函 wrWWXOZ4
114.purchase requisition 请购单 .#SWfAb2h
115.receiving report 验收报告 4_eq@'9-q
116.gross margin 毛利 DuaOi1Gw
117.manufacturing overhead 制造费用 @r<w|x}
118.material requisition 领料单 bk|>a=o3
119.inventory-taking 存货盘点 }j
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120.bond certificate 债券 W# $rC<Jh]
121.stock certificate 股票 R[6&{&E:
122.audit report 审计报告 q0o6%c:gW
123.entity 被审计单位 L=>N#QR7
124.addressee of the audit report 审计报告的收件人 *Zln\Sx
125.unqualified opinion 无保留意见 4^
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126.qualified opinion 保留意见 _?8T'?-1
127.disclaimer of opinion 无法表示意见 UaB!,vs3st
128.adverse opinion 否定意见